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Town of Clarkson - Justice Court Operations (2018M-57)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded, … tickets. As a result, 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Town of Cornwall – Financial Condition (2014M-123)
… 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Village of Belle Terre – Audit of Claims (2013M-87)
Village of Belle Terre Audit of Claims 2013M87
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Village of Palmyra - Financial Management (2019M-94)
… accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed multiyear financial or …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Windsor Central School District – Cafeteria Operations (2016M-130)
… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… reviews and certifies the payrolls; however, he does not perform the review and certification prior to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… with disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in … Island Child Development Center (ICDC) was a private not-for-profit company that was located at 1854 Cornaga Avenue in … Queens. The now defunct center primarily provided services for pre-school children of the Orthodox Jewish communities of …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli Releases Analysis of Revised Executive Budget
… risks posed to New York by unpredictable tax revenues and federal funding, according to a report released today by … 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division … to a projected $24 million in SFY 2022-23; Projected school aid would total $27.7 billion, an increase of $956 …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetOpinion 92-47
… systems. Section 307 of the County Law provides that: All surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the payment of surcharge costs … adequate books and records of the amount and source of all such revenues and of the amount and object or purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… for recording and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … loan receivables certain factors are considered such as: What, if any, repayment agreement is on file? Are repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and local governments fund retiree health … estimates the unfunded OPEB liability of New York state to be $68.2 billion and an additional $68.3 billion for local …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… pension fund. As a shareholder, the Fund questions whether any spending on political causes by our portfolio companies … of the Center for Political Accountability . “They have achieved the filing of 185 political disclosure and … received a withdrawal agreement, but the companies still have CPA-Zicklin scores below 50%. The outreach is intended …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureCOVID-19 Pandemic Small Business Recovery Grant Program
… fewer than 100 people. Specifically, 98% of businesses have fewer than 100 employees, and 93% have fewer than 25 employees. Based on U.S. Census Bureau … of distributing funds to businesses. Furthermore, without any form of performance review, any potential improvement …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Investment and Jobs Act (2021). TANF block grant does not include an additional $278 million allocation from … Welfare Programs for the TANF Block Grant. This table does not include funding received by local governments, … public transportation authorities and other entities. It does not include funding for New York’s Essential Plan. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsDiNapoli: Town of Altona Official Misused $23,500
… the missing money to town officials, but claimed it was a “donation” to the town. Later, the former bookkeeper admitted …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200,000 in county funds. … County Sheriff John Garcia, he is being held accountable for his crimes.” District Attorney Flynn said: “This … of using his position in the Clerk’s Office to steal money from the residents of Erie County. In addition to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… and managing agent must agree to manage the development in accordance with local codes and State rules and … and evaluating the development’s management, as outlined in Title 9 of the Regulations. Management representatives are … and to provide the results—including recommendations—in a written report, the DHCR Management Field and Office …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… State Comptroller Thomas P. DiNapoli , United States Attorney Richard S. Hartunian, New York State Attorney … SCARBOROUGH pled guilty to wire fraud and theft concerning a program receiving federal funds. SCARBOROUGH is scheduled … and DiNapoli known as “Operation Integrity” and conducted with the FBI Public Corruption Task Force. In his state plea …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … into a capital reserve fund (General Municipal Law §6-c[5][b]). Section 6-c(5)(b) further provides, however, as follows: This provision …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… a state agency in the title of the account. Cash Advance Checking Accounts Agencies must use one consolidated checking account to account for cash advances. Agencies using more than one checking account for this purpose should close all existing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accounts